LTM and Market corners: Difference between pages

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Last Twelve Months.
''Conduct risk - financial markets''




A time period used in evaluating performance over time.
:"A market corner arises where a party attempts to achieve a dominant controlling market position to dictate price."


For example, LTM unit sales, sales revenue, profit measure or profitability ratio.
:''The Treasurer magazine, September/October 2017, p36-37 - Gerry Harvey, chief executive of the FICC Markets Standards Board (FMSB).''




Many smaller bodies report annual figures, only once per year.
A corner is an extreme example of a squeeze.
 
Often for larger organisations, each time relevant figures are available for investors, it will be when the firm reports - often quarterly or half-yearly.
 
Within an organisation, commonly monthly accounts are produced, but some matters - unit sales, injury-causing accidents, for example - will be reported on more frequently.
 
As well as use in performance evaluation, LTM figures can also be useful in detecting irregularities such as fraud, false accounting, etc.
 
 
LTM figures are sometimes referred to as "moving annual" or "rolling annual" figures and may, for example, be expressed as "moving annual total" (abbreviated to MAT).
 
 
Also known as ''Trailing'' Twelve Months (TTM).




==See also==
==See also==
*[[Association of Corporate Treasurers]]
* [[Conduct risk]]
*[[Cost per unit]]
* [[FMSB]]
*[[False accounting]]
* [[Front-running]]
*[[Moving average]]
* [[Layering]]
* [[Market abuse]]
* [[Ramping]]
* [[Spoofing]]
* [[Squeeze]]
* [[Wash trading]]


[[Category:The_business_context]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Corporate_finance]]
[[Category:Ethics]]

Revision as of 10:04, 26 February 2020

Conduct risk - financial markets


"A market corner arises where a party attempts to achieve a dominant controlling market position to dictate price."
The Treasurer magazine, September/October 2017, p36-37 - Gerry Harvey, chief executive of the FICC Markets Standards Board (FMSB).


A corner is an extreme example of a squeeze.


See also

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